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Pre-GAAR investments

Income-tax (Amendment) Rules

Legislation Updates Rules & Regulations

CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026

Finance Ministry has notified the Income-tax (Amendment) Rules, 2026, clarifying GAAR exclusion for pre-April 2017 investments.

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Published on April 2, 2026April 2, 2026By Shubhi

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